MTD for most businesses will be introduced for the first VAT return that begins on or after 1 April 2019. A small number of taxpayers have been deferred for MTD for 6 months and these are as follows:
WHO MUST FOLLOW THE RULES FROM 1 OCTOBER 2019
You must follow the rules for Making Tax Digital from your first VAT Return period starting on or after 1 October 2019 if your business:
- is part of a VAT group or VAT Division
- is based overseas
- is a trust
- is a not for profit organisation that is not set up as a company
- submits annual returns
- is a local authority
- is a public corporation
For more details or if you have any questions please email Karen Keeling.
Trusts Services 
Research and Development Tax Credits 
Exit Route Planning 